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Importer Recordkeeping Obligations: What Do I Need to Keep?

U.S. Customs: A Practitioner's Guide to Principles, Processes, and Procedures
April 2016

Su Ross co-authored the chapter, "Importer Recordkeeping Obligations: What Do I Need to Keep?," as part of the second edition of U.S. Customs: A Practitioner's Guide to Principles, Processes, and Procedures, published by the American Bar Association in April 2016. 

This book addresses the U.S. legal framework governing importation, importers' record keeping obligations, administrative and judicial review of Customs and Border Patrol decisions, auditing, and policy on liquidated damages, penalties, and seizures. Newly added chapters focus on security and trade facilitation and on customs enforcement activity of other agencies.

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